银基发展:银基发展(上海)花费股份股份有限公司2013年1-5月决算表查帐报告

    银基发展(上海)花费股份股份有限公司

2013—1-5个月的决算表

审 计 报 告

瑞华实验〔2013〕编号819C00 01

目   录

一、查帐报告1-2

二、 已审决算表

1、兼并财务状况表3-4

2、兼并归来表5

3、总体担保的现钞流量表6

4、兼并自己人者权益变化表7-8

5、总公司财务状况表9-10

6、总公司归来表11

7、总公司现钞流量表12

8、总公司自己人者权益变化表13-14

9、决算表脚注15-71.

三、营业执照和执业容许(硬拷贝)

地址:海淀市西月的第四日环路西路16号2楼4楼

Postal Address:4th Floor of Tower 2, Xisihuanzhong Road,Haidian District, Beijing

邮递区号(邮递区号):100039

电话系统(Tel):+86(10)88219191

描写(Fax):+86(10)88210558

审 计 报 告

瑞华实验〔2013〕编号819C00 01

银基发展(上海)花费股份股份有限公司合奏股票不得不者:

咱们审计了后附的银基发展(上海)花费股份股份有限公司(以下缩写词银基发展

(上海)公司决算表,包罗2013年5月31日兼并和总公司财务状况表。,

2013 年 1-5 月的兼并与父亲司归来表、兼并与父亲司现钞流量表、兼并与父亲

股票不得不者权益变化表及FINA脚注。

一、决算表完成责任心

决算表的编制和公允表述是应思索的事项。,这一责任心包罗:(1)阵地企业单位协会

比照规章的绘样决算表,达到预期的旨在刚要反省;(2)设计、电话联络的手段和保管

的向内把持,不存在决算表,形成主修的看错提及。

二、审定记账师职责或工作

咱们的责任心是对决算表B目前的审计建议。。咱们尾随

奇纳河审定记账师审计原则已初见提示词语。奇纳河审定记账师审计原则的规定

顶住奇纳河审定记账师职业道德规范,整理和给予审计工作以对决算表设想

缺席有理的看错提及以成功有理的担保获得。。

审计顺序触及审计顺序的给予,卖得与财务总结和上演使关心的审计搬弄是非的。

审计顺序的选择倚靠审定记账师的断定。,包罗欺诈或看错理由的决算表

1

主修的错报风险的评价。风险评价,CPA考量与决算表编制

刚要揭露的中间定位向内把持,设计恰当的的审计顺序,但旨在责任命令向内把持。

无效评论。审计还包罗评价记账保险单的恰当的性。

整理的有理性,决算表的总体表述及评价。

咱们置信,咱们成功的审计搬弄是非的是充沛的。、恰当的的,为审计建议的放开供根据

础。

三、审计建议

咱们以为,银基发展(上海)公司的决算表在自己人主修的旁边比照企业单位记账

规章的绘样,公允反射的了银基发展(上海)公司 2013年5月31日的兼并

及总公司财务状况于是 2013 年 1-5 月的兼并与父亲司经纪效果和现钞流量。

瑞华记账师事务所(特别普通伙伴关系)                     奇纳河审定记账师

奇纳河现在称Beijing

2013年7月2日

刘韧志

奇纳河审定记账师

觉悟

2

兼并财务状况表

2013年5月31日

编制单位:银基发展(上海)花费股份股份有限公司

总结单位:人民币元

资   产                脚注五          2013-5-31            2012-12-31

移动本钱:

货币资产                                   1              35,731,         48,699,

结算存货基金                                                            –                     –

拆出资产                                                              –                     –

惩处性筑堤融资                                                        –                     –

应收学分票据                                                              –                     –

应收学分学分                                   2               3,700,         16,935,

预付货款特别基金管理机构                                   3              16,209,         14,089,

应收学分优质的                                                              –                     –

应收学分再保险金额金额学分                                                          –                     –

应收学分再保险金额金额和约储量                                                    –                     –

应收学分利钱                                                              –                     –

应收学分分派金                                                              –                     –

剩余部分应收学分款                                 4              40,604,          7,926,

价格看涨而买入返售筑堤融资                                                      –                     –

存货                                       5           1,633,892,      1,634,441,

一年内成熟的非移动本钱                     6                 161,            295,

剩余部分移动本钱                                                          –                     –

移动本钱会诊                             1,730,298,      1,722,388,

非移动本钱:

发给付托归功于及垫款                                                    –                     –

可供使赞成筑堤融资                                                      –                     –

不得不至成熟花费                             7               6,000,          6,000,

俗界的应收学分款                                                            –                     –

俗界的股权花费                                                          –                     –

花费性实际情形                                                          –                     –

固定资产                                   8              27,804,         26,275,

在建工程                                   9              84,400,         86,072,

工程物质                                                              –                     –

固定资产清算                                                          –                     –

生产力生物质产                                                        –                     –

油气资产                                                              –                     –

无形资产                                   10                 21,             23,

发展给予                                                              –                     –

亲善                                                                  –                     –

俗界的递延费                               11              1,546,             85,

递延所得税资产                             12                 61,             37,

剩余部分非移动本钱                                                        –                     –

非移动本钱会诊                              119,835,        118,494,

资产一共                                1,850,133,      1,840,882,

法定代劳人:_____________掌管记账工作负责人:_____________记账机构负责人:_____________

3

兼并财务状况表(续)

2013年5月31日

编制单位:银基发展(上海)花费股份股份有限公司

总结单位:人民币元

负债负债及股票不得不者权益             脚注五           2013-5-31            2012-12-31

移动负债负债:

短期专款                                   15               8,250,                     –

向中央银行专款                                                         –                     –

吸取存款及同性保证金                                                     –                     –

拆入资产                                                               –                     –

惩处性筑堤负债负债                                                         –                     –

周旋票据                                                               –                     –

周旋学分                                   16              32,870,         31,051,

预收特别基金管理机构                                   17             291,966,         73,096,

投放市场回交易筑堤融资款                                                   –                     –

周旋辅助费及拥金                                                       –                     –

周旋努力薪酬                               18               1,067,            911,

应交税务费                                   19             -19,185,          2,572,

周旋利钱                                   20               2,221,            257,

周旋分派金                                                               –                     –

剩余部分周旋款                                 21             564,851,        591,655,

周旋再保险金额金额学分                                                           –                     –

保险和约储量                                                         –                     –

代劳惩处贴壁纸款                                                         –                     –

代劳寄售贴壁纸款                                                         –                     –

一年内成熟的非移动负债负债                     22             164,565,        333,302,

剩余部分移动负债负债                                                           –                     –

移动负债负债会诊                              1,046,606,      1,032,846,

非移动负债负债:

俗界的专款                                                               –                     –

周旋用以筹措借入本钱的公司债                                                               –                     –

俗界的周旋款                                                             –                     –

专项周旋款                                                             –                     –

估计负债负债                                                               –                     –

递延所得税负债负债                                                         –                     –

剩余部分非移动负债负债                                                         –                     –

非移动负债负债会诊                                            –                     –

负债负债会诊                                1,046,606,      1,032,846,

股票不得不者权益:

股    本                                   23              50,000,         50,000,

本钱公积                                   24             750,000,        750,000,

减:库存股                                                             –                     –

专项贮存物                                                               –                     –

盈余公积                                                               –                     –

普通风险预备                                                           –                     –

未分派归来                                 25              -7,554,         -3,375,

外汇日志折算特色                                                       –                     –

归属于总公司自己人者权益会诊                                792,445,        796,624,

多数股票不得不者权益                                               11,081,         11,411,

股票不得不者权益会诊                                803,527,        808,036,

负债负债和股票不得不者权益一共                           1,850,133,      1,840,882,

法定代劳人:_____________掌管记账工作负责人:_____________记账机构负责人:_____________

4

兼并归来表

2013 年 1-5 月

编制单位:银基发展(上海)花费股份股份有限公司

总结单位:人民币元

项    目                      脚注五   2013 年 1-5 月           2012 年度

一、营业毛支出                                                  106,386,          321,081,

内容:营业支出                                        26        106,386,          321,081,

利钱支出                                                                 –                     –

已赚优质的                                                                 –                     –

辅助费及佣钱支出                                                         –                     –

二、营业总本钱                                                  110,978,          311,816,

内容:营业本钱                                        26         89,975,          268,143,

利钱给予                                                                 –                     –

辅助费及佣钱给予                                                         –                     –

退保金                                                                   –                     –

报酬给予净数                                                             –                     –

逮捕保险和约储量净数                                                   –                     –

保单额外股息给予                                                             –                     –

分优质的用                                                                 –                     –

营业税金及附加                                  27          9,186,           28,146,

推销费                                        28          5,364,            9,409,

完成费                                        29          6,225,            7,468,

财务费                                        30            129,           -1,491,

资产减值损害                                    31              96,            139,

加:公允有价值变化进项(损害以“-”号填列)                                       –                     –

花费进项(损害以“-”号填列)                                               –                     –

内容:对联营企业单位和合营企业单位的花费进项                                       –                     –

汇兑进项(损害以“-”号填列)                                               –                     –

三、营业归来(盈余以“-”号填列)                                 -4,592,           9,265,

加:营业外支出                                        32            117,               18,

减:营业外给予                                        33              28,              12,

内容:非移动本钱容易搬运损害                                                   –              9,

四、归来本利之和(盈余本利之和以“-”号填列)                             -4,503,           9,271,

减:所得税务费                                        34               5,           1,156,

五、净归来(净盈余以“-”号填列)                                  -4,508,           8,114,

归属于总公司自己人者的净归来                                    -4,178,           8,249,

多数股票不得不者利害                                                    -330,            -134,

六、每股进项:

(一)根本每股进项                                                         –                     –

(二)冲淡的每股进项                                                         –                     –

七、剩余部分总体担保的进项                                                               –                     –

八、总体担保的进项本利之和                                                  -4,508,           8,114,

归属于总公司自己人者的总体担保的进项本利之和                              -4,178,           8,249,

归属于多数股票不得不者的总体担保的进项本利之和                                    -330,            -134,

法定代劳人:_____________掌管记账工作负责人:_____________记账机构负责人:_____________

5

兼并现钞流量表

2013 年 1-5 月

编制单位:银基发展(上海)花费股份股份有限公司

总结单位:人民币元

项    目                         脚注五    2013 年 1-5 月         2012 年度

一、经纪参加竞选现钞流量

推销商品、供工役制收到的现钞                                    339,258,        377,302,

客户存款和同性保证金特别基金管理机构净增加额                                               –                     –

向中央银行专款净增加额                                                       –                     –

向剩余部分筑堤机构拆入资产净增加额                                               –                     –

收到原保险和约优质的卖得的现钞                                                 –                     –

收到再保险金额事情现钞净数                                                       –                     –

使相信储蓄金及花费款净增加额                                                     –                     –

容易搬运惩处性筑堤融资净增加额                                                   –                     –

募集利钱、辅助费及佣钱的现钞                                                 –                     –

拆入资产净增加额                                                             –                     –

回购事情资产净增加额                                                         –                     –

收到的税务费修复                                                       20,                     –

收到剩余部分与经纪参加竞选使关心的现钞                          35(1)       574,          4,726,

经纪参加竞选现钞流入小计                              339,853,        382,029,

交易商品、欢迎工役制决定性的的现钞                                     72,546,        138,138,

客户归功于及垫款净增加额                                                       –                     –

保证金中央银行和同性特别基金管理机构净增加额                                               –                     –

决定性的原保险和约报酬特别基金管理机构的现钞                                                 –                     –

决定性的利钱、辅助费及佣钱的现钞                                                 –                     –

决定性的保单额外股息的现钞                                                           –                     –

决定性的给努力于是为努力决定性的的现钞                                    4,440,          8,290,

决定性的的各项税务费                                                   31,689,         26,813,

决定性的剩余部分与经纪参加竞选使关心的现钞                          35(2)   146,015,         89,790,

经纪参加竞选现钞振摆小计                            254,692,        263,034,

经纪参加竞选发生的现钞流量净数                             85,161,        118,994,

二、花费参加竞选现钞流量

领回花费收到的现钞                                                            –                    –

卖得花费进项收到的现钞                                                        –                    –

容易搬运固定资产、无形资产和剩余部分俗界的资产领回的现钞净数                   142,                    –

容易搬运分店及剩余部分营业单位收到的现钞净数                                        –                    –

收到剩余部分与花费参加竞选使关心的现钞                                                  –           100,

花费参加竞选现钞流入小计                                   142,           100,

置办固定资产、无形资产和剩余部分俗界的资产决定性的的现钞                    11,678,         8,138,

花费决定性的的现钞                                                                –                    –

质押归功于净增加额                                                              –                    –

卖得分店及剩余部分营业单位决定性的的现钞净数                                        –                    –

决定性的剩余部分与花费参加竞选使关心的现钞                                                  –                    –

花费参加竞选现钞振摆小计                                11,678,         8,138,

花费参加竞选发生的现钞流量净数                             -11,536,        -8,038,

三、筹资参加竞选发生的现钞流量:

吸取花费收到的现钞                                                           –          4,550,

内容:分店吸取多数股票不得不者花费收到的现钞                                       –          4,550,

专款收到的现钞                                                    8,250,        126,860,

发行用以筹措借入本钱的公司债收到的现钞                                                           –                     –

收到剩余部分与筹资参加竞选使关心的现钞                          35(3)    80,000,                     –

筹资参加竞选现钞流入小计                               88,250,        131,410,

归还约定决定性的的现钞                                              170,500,        172,270,

分派分派金、归来或偿付利钱决定性的的现钞                                4,342,         23,778,

内容,分店决定性的给多数股票不得不者的股息、归来                                       –                     –

决定性的剩余部分与筹资参加竞选使关心的现钞                                                 –            195,

筹资参加竞选现钞振摆小计                              174,842,        196,244,

筹资参加竞选发生的现钞流量净数                            -86,592,        -64,833,

四、汇率变化对现钞及现钞等价物的情绪反应                                             –                     –

五、现钞及现钞等价物净增加额                                        -12,967,         46,122,

加:期唧唧声钞及现钞等价物结平                                     48,699,          2,576,

六、终点站现钞及现钞等价物结平                                         35,731,         48,699,

法定代劳人:_____________掌管记账工作负责人:_____________记账机构负责人:_____________

6

股票不得不者权益变化

2013 年 1-5 月

编制单位:银基发展(上海)花费股份股份有限公司                                                                                                                                       总结单位:人民币元

2013 年 1-5 月

项     目                                                                   归属于总公司股票不得不者权益

中小股票不得不者股票不得不者权益的分享

大写字母           本钱公积       减:库存股         专项贮存物       盈余公积       普通风险预备       未分派归来       剩余部分

一、头年腊尽冬残结平                           50,000,   750,000,               –                –              –                  –   -3,375,           –   11,411,      808,036,

加:记账保险单变换                                       –                –               –                –              –                  –                –          –                  –               �

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